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Plant Company acquired of the common stock of Shoot Company January 1, year one, for The consideration given was proportional to Shoot's fair value. On

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Plant Company acquired of the common stock of Shoot Company January 1, year one, for The consideration given was proportional to Shoot's fair value. On that date, Shoot had the following trial balance: account debit credit $100,000 Additional paid in capital Building (12-year life) $250,000 Common stock 170,000 Current assets 170,000 Equipment (6-yr life) 160,000 Land 110,000 Liabilities (due in 4 years) 300,000 Retained earnings 1/year 1 120,000 Totals $690,000 $690,000 85% $510,000 During year one, Shoot reported net income of During year one, Shoot paid dividends of During year two, Shoot reported net income of During year two, Shoot paid dividends of On January 1, year one, fair values were: Land $122,000 Building $265,000 Equipment $196,000 There was no impairment of any goodwill arising from the acquisition. Please indicate clearly which method you choose for Plant to use to account for its acquisition of Shoot Company. Problem 4. Use the data for the Plant Company acquisition of the Shoot Company to prepare the consolidation worksheet entries for December 31 of year one. For clarity, use the entry labels like S, A, I and so on. Problem 5. Use the data for the Plant Company acquisition of the Shoot Company to prepare the consolidation worksheet entries for December 31 of year two. $50,000 $30,000 $80,000 $40,000 Plant Company acquired of the common stock of Shoot Company January 1, year one, for The consideration given was proportional to Shoot's fair value. On that date, Shoot had the following trial balance: account debit Additional paid in capital credit $100,000 Building (12-year life) $250,000 Common stock 170,000 Current assets 170,000 Equipment (6-yr life) 160,000 Land 110,000 Liabilities (due in 4 years) 300,000 Retained earnings 1/year 1. 120,000 Totals $690,000 $690,000 During year one, Shoot reported net income of During year one, Shoot paid dividends of During year two, Shoot reported net income of During year two, Shoot paid dividends of On January 1, year one, fair values were: Land $122,000 $265,000 Building Equipment $196,000 There was no impairment of any goodwill arising from the acquisition. Please indicate clearly which method you choose for Plant to use to account for its acquisition of Shoot Company. Problem 4. Use the data for the Plant Company acquisition of the Shoot Company to prepare the consolidation worksheet entries for December 31 of year one. For clarity, use the entry labels like S, A, I and so on. Problem 5. Use the data for the Plant Company acquisition of the Shoot Company to prepare the consolidation worksheet entries for December 31 of year two. 85% $510,000 $50,000 $30,000 $80,000 $40,000

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